Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 172 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Removal of difficulties under CGST Act 2017.
Recently, we have discussed in detail section 172 (i.e. Removal of difficulties) of CGST Act 2017. Today, we learn the provisions of section 173 of the CGST Act 2017. Complete Details of CGST Section 173 – Amendment of Act 32 of 1994. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 173 of CGST Act 2017
Section 173 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 173 of CGST Act 2017 read with Central GST Rules 2017.
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.